The way I understand it - with tailwind you'll have higher sink rate for the same glide path angle.
To arrest higher sink rate you either need to flare higher, or more aggressively. Hence, in my opinion at least, there's increased potential for tail strike, esp. if you get the flare height wrong...
Increasing pitch by 3 degrees to fly level with the same IAS works in steady state, not in flare, where you need extra lift to change the flight path. Then add another degree or to of pitch to compensate for decreasing speed during the maneuver...